Analysis And Comparative Study On Financial Statements Of Agricultural Listed Companies

China's economy has emerged from a new normal,from rapid growth to medium-high growth,and economic structural optimization and upgrading,from factors driven to investment driven to innovation-driven.Under the new normal,in order to keep the national economy stable and healthy,our government has put the issue of agriculture and agriculture on a special and important position for many years.Central file no.1(2017)put forward the reform of agricultural supply side,the reform is put forward to accelerate the development of agriculture,promote agricultural industrialization,it is adapt to the needs of economic and social development in our country in the new period,to promote the sustainable development of agriculture and a major move.Agricultural listed companies,as the representative of China's advanced agricultural productivity,to promote the industrialized operation of agriculture in our country,promote the agricultural industrial structure adjustment,to speed up the modernization of Chinese agriculture,all has the very vital significance.Nowadays,our country has put the development of agricultural listed companies as an important goal,promote the healthy development of agriculture and how to develop agricultural listed companies,how to make the agricultural listed companies management effect is better,and become the focus of agricultural development.This article through the financial statement analysis theory and comparative analysis,combining theory and case,the combination of qualitative and quantitative research methods,for 50 agricultural and compares the financial statements of listed companies,in order to find problems during the development process of agricultural listed companies,and related problems on the basis of comparative analysis and put forward countermeasures and Suggestions.Through to the agricultural listed companies average index and average a-share index,three years in different plate agriculture listed company financial status and three years to the same agricultural analyzing and comparing the financial indicators of listed companies,it is concluded that agricultural listed company's financial position and operating results.On the basis of above analysis,through comparative study further found that agricultural listed companies mainly are in a small asset scale,less number of equity,declining profitability and tectonic development not balanced,comprehensive performance is good and animal husbandry fishery processing industry,etc.Finally,aiming at the problems of agricultural listed companies,this paper from two aspects:agricultural listed companies and the government,pointed out that the development of agricultural listed companies need to actively advocate business wu,improving agricultural financial risk management,improve the capital structure of listed companies of strategic consciousness,strengthen agricultural listed companies financial risk management,and pay attention to personnel training and other measures,to promote the stable operation of agricultural listed companies in our country,promote the agricultural industrialization upgrading and the sustainable development of agricultural industry.